Nev. Admin. Code § 366.98 — 366.98

NAC 366.098    Delinquent filing fees, penalties and interest: Date of delivery
of tax return; amended tax return. ( NRS
366.110 , 366.395 )    For the purposes of NRS 366.395 :
1.  If an envelope containing a tax return is
not stamped with a cancellation mark by the United States Postal Service or the
postal service of any other country, the Department will consider the date of
delivery to be the date on which it is received.
2.  If a tax return is hand-delivered or
faxed to the Department before the close of business for the day, the date of
delivery is the date on which it is received, or if it is received after
closure, the following business day.
3.  If an amended tax return is received by
the Department after the date on which the tax was due:
(a) The taxpayer will not be required to pay a
delinquent filing fee if the original tax return and payment of tax owed on the
original tax return was timely received by the Department.
(b) The taxpayer will be required to pay a
delinquent filing fee if the original tax return indicated that:
(1) The taxpayer owed no tax, and the amended
tax return indicates that tax is owed;
(2) The taxpayer did not purchase any special
fuel, and the amended tax return indicates that the taxpayer did purchase
special fuel; or
(3) The taxpayer did not travel any miles in a
vehicle using special fuel, and the amended tax return indicates that the
taxpayer did travel in a vehicle using special fuel.
4.  If additional tax is owed as the result
of an amended tax return, the taxpayer will be subject to penalties and
interest on the amount of the additional tax.
(Added to NAC by Dep’t of Motor Veh. by R150-08, eff.
12-17-2008)